2003 (5) TMI 285 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where applicants sought waiver of pre-deposit of penalty as they were not manufacturers of diesel engines but traders receiving engines from M/s. Azad Engineering Works. The penalty was imposed for receiving engines on which no duty was paid. Pre-deposit of penalty was waived for the appeal hearing, adjourned to 12-6-2003 for arguments.